𝗥𝗘𝗩𝗘𝗡𝗨𝗘 𝗡𝗘𝗨𝗧𝗥𝗔𝗟 Many times, GST Department issues Notices/Demand Order to us as to claim refund from one head and pay tax in another head. In my view, such transactions are Revenue-Neutral. GST is One Nation and One Tax, and Department should not force us. [img:Q095LGATI]

𝟭. 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝟭.𝟭 𝗡𝗶𝗿𝗹𝗼𝗻 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 (𝟮𝟯-𝗔𝗽𝗿-𝟮𝟬𝟭𝟱) When entire exercise is revenueneutral i.e., credit of duty paid on captive consumption is available to assessee itself, extended period cannot be invoked, as assessee could not have achieved any purpose to evade duty. ARR 𝟭.𝟮 𝗔𝗻𝗴𝗹𝗼 𝗙𝗿𝗲𝗻𝗰𝗵 𝗧𝗲𝘅𝘁𝗶𝗹𝗲𝘀 (𝟬𝟴-𝗝𝗮𝗻-𝟮𝟬𝟭𝟴) Assessee had adopted lesser value for payment of duty and accordingly demanded certain duty and Tribunal had set aside demand on ground that entire exercise was a revenueneutral situation, Supreme Court dismissed appeal filed against order of Tribunal holding that finding on point of revenueneutrality had been correctly arrived at by Tribunal. ARR [img:a9-lvgHXY]

𝟮. 𝗝𝗵𝗮𝗿𝗸𝗵𝗮𝗻𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝟮.𝟭 𝗠𝗮𝗵𝗮𝗹𝗮𝘅𝗺𝗶 𝗜𝗻𝗳𝗿𝗮 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗟𝘁𝗱. (𝟭𝟴-𝗢𝗰𝘁-𝟮𝟬𝟮𝟮) ARR: As there was no mechanism to verify details of inward supply and outward supply, assessee was to be allowed to rectify inadvertent mistake especially as it is was revenue's neutral exercise. [img:gMbg98tE3]

𝟯. 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝟯.𝟭 𝗔𝗯𝗱𝘂𝗹 𝗠𝗮𝗻𝗻𝗮𝗻 𝗞𝗵𝗮𝗻 (𝟯𝟭-𝗠𝗮𝗿-𝟮𝟬𝟮𝟯) Period of limitation for rectification had been expired, assessee should be allowed to rectify inadvertent mistake made in GSTR-1 Form, as it would be a revenue neutral exercise. [img:cNy_-DTmL]

𝟰. 𝗖𝗘𝗦𝗧𝗔𝗧 (𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹) 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝟰.𝟭 𝗞𝗮𝗻𝗰𝗵𝗮𝗻 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗟𝘁𝗱. (𝟮𝟬-𝗠𝗮𝗿-𝟮𝟬𝟭𝟯) Where assessee was paying excise duty on final products manufactured by it and could avail Cenvat credit on amount of service tax not paid by him under reverse charge, revenue neutrality could be invoked to set aside penalty U/s 78. [img:qik3jzbHX]

𝟱. 𝗖𝗘𝗦𝗧𝗔𝗧𝗥 (𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹) 𝗗𝗲𝗹𝗵𝗶 𝟱.𝟭 𝗗𝗡𝗦 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝗼𝗿 (𝟭𝟬-𝗙𝗲𝗯-𝟮𝟬𝟭𝟰) ARR: Where there was practice of contractors to pay service tax on full value, separate confirmation of demand against sub-contractors would be unjustified, even if Cenvat credit rules may require otherwise; any such demand would be barred by principle of revenue neutrality." [img:lIHh7ec18]

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